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Tioga County – Court and Trust Funds (2023-C&T-1)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3State Agencies Bulletin No. 2217
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2024 … to Duty Pay (SAD). Affected Employees: Employees of the Department of Transportation and the Office of Parks, … The purpose of this bulletin is to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023Compliance With the Enough is Enough Act
… is Enough Act (Act). The audit covers the period July 7, 2015 to September 26, 2017. Background The Act was signed … sexual assaults and related crimes; providing training to campus communities; and giving unit staff advanced training … has met its responsibilities under the Act. DSP created a Campus Sexual Assault Victims Unit in December 2015 that has …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 2010
… and BU05 in the Department of Transportation (Department ID 17XXX) or the Office of Parks, Recreation, and Historic … but is not included in the calculation of overtime. Tax Information: The 2022 Special Assignment to Duty Pay is … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Opinion 2000-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … State Comptroller a certified copy of each determination or order establishing or extending a district pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… over authorized access to agency-controlled systems in the form of operator identification and passwords. Voucher … each agency head must email a signed certification form to the Office of the State Comptroller to certify … from previous certifications are available for use. 2027 Certification For the certification due by April 30, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processContract Advisory No. 29
… Subject : Electronic Documents Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's … that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment … transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must submit a New York State Office of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyCongregate Meal Services for the Elderly (Follow-Up)
… the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followCity of Dunkirk – Billing Enforcement (2020M-117)
… did not: Follow the enforcement procedures prescribed by the City Code (Code). Relevy 1,266 accounts totaling … the Code, the City could have collected more than $577,000 on delinquent accounts and realized an additional $31,200 in … that all delinquent accounts as of January 31 are included on the relevy. Assess penalties according to the Code. The …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… complete report – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of … officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish … to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always identify their …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Greenville Central School District – Information Technology (2016M-221)
… District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.7 … web filter permitted categories that did not appear to be for educational purposes. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … through 2013-14 were not structurally balanced, relying on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 through March 17, 2014. … our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … designee approving those individuals. For more information on Voucher Authorizers, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers